2011 (5) TMI 82

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....ana Wadhwa:   Duty of Rs.19,39,18,908/- (Rupees Nineteen Crores, Thirty Nine Lakhs, Eighteen Thousands, Nine Hundreds and Eight only) stand confirmed against the appellant along with imposition of penalty of identical amount under the provisions of Section 11AC. In addition, Central Excise duty of Rs.13,87,34,616/- (Rupees Thirteen Crores, Eighty Seven Lakhs, Thirty Four Thousands, Six Hun....

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....the cover of delivery challan, without payment of any duty. As per the appellant, such twisted yarn so manufactured in Unit I was sent on payment of duty to Unit II for dyeing, where the dyed yarn was cleared on payment of concessional rate of duty.   3. Revenue s allegations are that though the duty was to be discharged at texturised stage, no duty was paid on such twisted yarn when trans....

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....hout payment of duty, as according to the appellant, the resultant product twisted yarn remained as twisted yarn only. As per the appellant, whenever the twisting unit was clearing twisted yarn manufactured out of texturised yarn, at this stage, the twisting unit has discharged Central Excise duty liability that was due on the texturised yarn. Proceedings were initiated against by way of issuance ....

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....an Industries Ltd., has already granted the benefit of limitation to them. As such, he submit that the present appeal also be remanded to original adjudicating authority, after granting relief on the limitation period. Ld.SDR appearing for the Revenue fairly concedes that the identical issue that stand discussed by the Tribunal in the above referred decision.   6. In view of the above, we ....